Delay condonation in GST appeal to be considered by appellate authority after ex parte rejection was set aside.

An ex parte rejection of a time-barred GST appeal under Section 107 was set aside because the petitioner had not been heard on merits and no factual dispute had yet been adjudicated. The Court held that the proper course was to allow the petitioner to approach the statutory appellate authority with a delay condonation application, and directed that the request be considered leniently on the question of sufficient cause. The petitioner was therefore relegated to the appellate forum for consideration of delay and adjudication in accordance with law.

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Issues: Whether the ex parte order declining interference and directing the petitioner to avail the statutory appellate remedy should be set aside, and whether the petitioner should be relegated to the appellate forum for consideration of the delay condonation request on merits.

Analysis: The petitioner's challenge arose from an appealable order under Section 107 of the West Bengal Goods and Service Tax Act, 2017, which had been rejected as time barred. The petitioner had not been heard on merits before the earlier forum, and the Court found that the proceedings had proceeded ex parte throughout. In these circumstances, and where no factual dispute had yet been adjudicated, the appropriate course was to permit the petitioner to place its case before the statutory appellate authority along with an application explaining the delay. The appellate authority was directed to consider the request leniently and decide whether sufficient cause existed for condonation.

Conclusion: The impugned order was set aside and the petitioner was relegated to the statutory appellate forum for consideration of the delay condonation application and adjudication in accordance with law.

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